It is indeed retrospectivity. The issue is whether the tax is known to apply by the parties involved when the transaction is concluded.
Finance Bill
Proceeding contribution from
Lord Davies of Stamford
(Conservative)
in the House of Commons on Tuesday, 1 May 2007.
It occurred during Debate on bills
and
Committee of the Whole House (HC) on Finance Bill.
Type
Proceeding contribution
Reference
459 c1423 
Session
2006-07
Chamber / Committee
House of Commons chamber
Subjects
Librarians' tools
Timestamp
2023-12-15 12:01:28 +0000
URI
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